El Supremo fija jurisprudencia sobre el momento final para devengar intereses de demora en actas en disconformidad: prevalece la fecha del acuerdo de liquidación
El criterio jurisprudencial fijado por el Tribunal Supremo
El Tribunal Supremo (TS), en su sentencia de 13 de junio de 2025 dictada en el recurso de casación 3858/2023, ha establecido como jurisprudencia que el momento final o dies ad quem para el devengo de intereses de demora en aquellos casos en que las liquidaciones tributarias derivan de un acta suscrita en disconformidad es la fecha del acuerdo de liquidación, siempre que este haya sido dictado dentro del plazo máximo de duración del procedimiento inspector. Esto significa que la Administración tributaria podrá exigir intereses de demora al obligado tributario hasta esa fecha, y no solo hasta el momento en que finaliza el plazo de alegaciones al acta.
Cuestión controvertida y alcance del pronunciamiento
La cuestión jurídica sometida al Tribunal consistía en determinar cuál debía ser el dies ad quem del devengo de los intereses de demora: si debía coincidir con el fin del plazo para formular alegaciones a la propuesta contenida en el acta, conforme a una lectura literal del art. 191.2 del Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria (RGAT); o si, como finalmente se ha resuelto, debía ser la fecha en que se dicta el acuerdo de liquidación, en consonancia con los artículos 26.3 de la Ley General Tributaria (LGT) y 191.1 RGAT, que regulan la incorporación de intereses en la liquidación definitiva.
La interpretación de los preceptos reglamentarios
El artículo 191.2 del RGAT, que regula el tratamiento de los intereses de demora en las propuestas de liquidación contenidas en las actas, debe interpretarse de forma conjunta con los artículos 26.3 LGT y 191.1 RGAT, según el criterio jurisprudencial ahora fijado. Esta interpretación integrada permite entender que los intereses de demora previstos en el artículo 191.2 RGAT hacen referencia exclusivamente a los generados hasta la fecha del acta, sin que ello impida que la liquidación final incorpore también los intereses devengados entre la fecha del acta y la de la liquidación definitiva.
Las actas de inspección como propuestas y no como liquidaciones
Según defendió el Abogado del Estado, el artículo 191 RGAT no tiene por objeto regular la liquidación definitiva de intereses, sino indicar cómo deben reflejarse provisionalmente en las propuestas contenidas en el acta. Esto se debe a que, en ese momento, aún se desconoce la fecha en que se dictará la liquidación final. El acto de liquidación tributaria es el que resuelve el procedimiento y determina de forma definitiva la deuda tributaria, tal como dispone el artículo 101 LGT.
Las actas de inspección, como establece el artículo 143.2 LGT, no son liquidaciones, sino meras propuestas, por lo que la inclusión de los intereses de demora en ellas no tiene valor definitivo. Su finalidad es únicamente informativa, permitiendo al obligado conocer datos como la fecha de inicio del cómputo, la base imponible, el tipo de interés aplicado, etc.
Complementariedad de los apartados 1 y 2 del artículo 191 RGAT
El Tribunal aclara que los apartados 1 y 2 del artículo 191 RGAT no se excluyen entre sí, sino que se complementan al referirse a fases distintas del procedimiento inspector. El apartado 1 regula cómo deben incluirse los intereses en la liquidación que pone fin al procedimiento, mientras que el apartado 2 se refiere a su inclusión en las propuestas de liquidación de las actas. Este enfoque evita contradicciones y refuerza la coherencia del sistema normativo.
Respaldo en la jurisprudencia previa y ausencia de justificación para el cambio de criterio
El criterio ahora confirmado por el Tribunal Supremo ya había sido asumido en resoluciones de la Sala de lo Contencioso-Administrativo de la Audiencia Nacional, como las sentencias de 4 de marzo de 2002 (recurso n.º 786/2018) y 7 de junio de 2012, sin que en ellas se ofreciera una justificación expresa para un eventual cambio de criterio. La sentencia de 13 de junio de 2025 refuerza esa doctrina y la eleva a jurisprudencia vinculante, otorgando seguridad jurídica a los contribuyentes y a la Administración.
Consulta o descarga la sentencia reseñada en este artículo aquí
Haz clic aquí para descargar la sentencia reseñada en este artículo: Sentencia del Tribunal Supremo, 13 de junio de 2025 – Recurso 3858/2023
En resumen: mayor certeza en el devengo de intereses en procedimientos inspectores
La sentencia del Tribunal Supremo consolida una interpretación que refuerza la seguridad jurídica en los procedimientos de inspección tributaria. Al fijar como dies ad quem del devengo de intereses de demora la fecha del acuerdo de liquidación, se aclara una cuestión largamente debatida, se armoniza la normativa aplicable y se delimita con mayor claridad el papel de las actas en disconformidad como propuestas y no como resoluciones definitivas. Esta doctrina beneficia tanto a la Administración, que podrá incluir correctamente los intereses en la liquidación, como al obligado tributario, que podrá conocer con exactitud la deuda derivada del procedimiento.
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